Back to Search Start Over

What Is a 'Church' for Federal Tax Purposes?

Authors :
Ball, Milan N.
Source :
Congressional Research Service (CRS) Reports and Issue Briefs. October, 2023
Publication Year :
2023

Abstract

October 25, 2023 Entities that are 'churches' under Internal Revenue Code (IRC) Section 170(b)(1)(A)(i) also qualify as 'religious organizations' under IRC Section 501(c)(3), and thus are generally exempt from the [...]

Subjects

Subjects :
United States. Internal Revenue Service -- Political activity
Tax law -- Religious aspects -- Political aspects
Tax administration and procedure -- Political aspects -- Religious aspects
Income tax -- Religious aspects -- Political aspects
Tax law
Government

Details

Language :
English
Database :
Gale General OneFile
Journal :
Congressional Research Service (CRS) Reports and Issue Briefs
Publication Type :
Report
Accession number :
edsgcl.773105181

Tools

Authors Abstract Subjects Details